Интелектуалният капитал, балансираната система от показатели и добавената стойност в компанията

Abstract

The aim of the research is to present Balanced scorecard (BSC) as an effective methodology for assessment of the organisation’s achievements, strategic management and improvement of the communications in the company, as well as to examine the opportunities for an integrated application of BSC and the Economic Value Added (EVA). Outlined is the role of the category Intellectual Capital in the system of Value-Based Management (VBM), as far as the accounting metrics are not a sufficient basis for management and assessment of the information age transition that the organisations need to undertake in order to keep their competitiveness at the market in order to raise future value through investments in clients, personnel, internal procedures, technologies and innovations. The implementation and the usage of BSC supports the realization of the corporate strategy in visible operational notions, taking management decisions, achievement of the anticipated results, as well as motivation of the personnel.